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Article
Publication date: 3 October 2021

Maomao Chi, Junjing Wang, Xin (Robert) Luo and Han Li

Drawing on and extending the push-pull-mooring (PPM) framework, this paper aims to empirically explore the influencing mechanism of traveler switching intention from the…

Abstract

Purpose

Drawing on and extending the push-pull-mooring (PPM) framework, this paper aims to empirically explore the influencing mechanism of traveler switching intention from the hotel reservation platforms to the sharing accommodation platforms (SAPs).

Design/methodology/approach

This study adopts structural equation modeling to analyze the 543 responses collected among hotel reservation platforms and SAPs travelers.

Findings

The results support the positive effect of both push factors (e.g. dissatisfaction with product, service and information quality of hotels on the hotel reservation platform) and pull factors (e.g. price value, authenticity, interaction, home benefits and novelty of SAPs) on traveler switching intention. Except for the negative effect of switching cost, other mooring factors including prior switching experience and social influence positively affect traveler switching intention. The authors also found the switching cost negatively and prior switching experience positively moderated the push effects on traveler switching intention, while the social influence positively moderated the pull effects on traveler switching intention.

Research limitations/implications

Recommendations of future SAP participation research to consider the competing platforms, the unique experiences of SAPs and mooring factors. Examining the factors of different sources is also useful for practitioners to better understand travelers’ demands and to improve the overall welfare of travelers.

Originality/value

This paper embraces an extended PPM framework to explore traveler switching intention in online travel platforms. Moreover, this paper provides unique insights into the switching behavior from the hotel reservation platforms to the SAPs.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 14 July 2020

Lei Li, Jiabao Lin, Ofir Turel, Peng Liu and Xin (Robert) Luo

This study aimed to investigate the impact of e-commerce capabilities on agricultural firms’ performance gains through organizational agility.

Abstract

Purpose

This study aimed to investigate the impact of e-commerce capabilities on agricultural firms’ performance gains through organizational agility.

Design/methodology/approach

A survey was used to collect data from 280 managers of agricultural firms. The proposed model was tested via structural equation modeling.

Findings

The empirical results indicated that organizational agility plays a mediating role in conveying the positive influences of e-commerce capabilities on agricultural firms’ performance gains. Specifically, managerial, talent and technical capabilities have different effects on market capitalization and operational adjustment agility, with talent capability performing the most important role. Market capitalization and operational adjustment agility have positive impacts on financial and nonfinancial performance gains, respectively.

Originality/value

This study provides a new framework to understand the relationships between e-commerce capabilities, organizational agility and agricultural firms’ performance gains.

Details

Industrial Management & Data Systems, vol. 120 no. 7
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 23 March 2021

Yingying Hu, Ling Zhao, Xin (Robert) Luo, Sumeet Gupta and Xiuhong He

The purpose of this paper is twofold: first, to clarify what specific behaviors are involved in consumers' partial switching in mobile application (app) usage, and…

Abstract

Purpose

The purpose of this paper is twofold: first, to clarify what specific behaviors are involved in consumers' partial switching in mobile application (app) usage, and, second, to explore the common and differential motivations of these behaviors.

Design/methodology/approach

This paper specified two behaviors in consumers' partial switching in mobile app usage, trialing and combining behaviors, and conceptualized them as different types of variety seeking behaviors. A theoretical model contrasting intrinsic motivations and extrinsic motivations on the two behaviors was developed and tested with a sample of 561 mobile app users in China.

Findings

The findings showed that both trialing and combining behaviors could be motivated by intrinsic individual-related and extrinsic technology-related factors. Besides, intrinsic individual-related factors were more effective in motivating trialing behavior, whereas extrinsic technology-related factors were more effective in motivating combining behavior. All these findings are applicable and consistent in both hedonic and utilitarian apps.

Originality/value

This study extends and advances the literature on information technology switching by investigating consumer use behaviors from a new perspective of partial switching and multiple competing apps usage. This study also contributes to variety seeking literature by extending the understanding of variety seeking to the context of mobile app usage. Finally, by investigating the associations and distinctions of trialing and combining behavior, this study not only helps to fully understand the partial switching but also enriches the understanding of different types of variety seeking behaviors.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Content available
Article
Publication date: 19 October 2012

Xin (Robert) Luo

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176

Abstract

Details

International Journal of Accounting & Information Management, vol. 20 no. 4
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 29 July 2014

Ranjit Bose and Xin (Robert) Luo

– The purpose of this study is to propose to use the economic value added to measure firm performance against information security investments.

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1429

Abstract

Purpose

The purpose of this study is to propose to use the economic value added to measure firm performance against information security investments.

Design/methodology/approach

The authors develop a conceptual framework to capture non information technology (IT)-related and IT-related security investment factors and propose to study their holistic influences on firm performance.

Findings

The authors propose 14 propositions to understand the relationship between security investments and firm performance.

Research limitations/implications

The authors propose a validation process to guide future research to further empirically capture all needed data and analyze the proposed relationships.

Practical implications

Managers can view security investment from a more comprehensive perspective and understand how to potentially contribute each of the non IT-related and IT-related factors to firm performance.

Originality/value

This is one of the early attempts studying information security investment vs firm performance from a comprehensive conceptual angel.

Details

International Journal of Accounting & Information Management, vol. 22 no. 3
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 24 February 2012

Ranjit Bose and Xin (Robert) Luo

To better understand and assist business managers to deal with green IT adoption, this paper provides a step‐by‐step process management approach.

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2492

Abstract

Purpose

To better understand and assist business managers to deal with green IT adoption, this paper provides a step‐by‐step process management approach.

Design/methodology/approach

By drawing on the process management to investigate the green IT adoption, the paper analyzes and discusses four different phases: plan, design, implement, and measure the performance of the process.

Findings

The likelihood that companies will successfully adopt green IT initiatives depends on several organizational and environmental factors. The primary factor is the Champion Support. Lack of implementation barriers is another important factor among others.

Research limitations/implications

By comparing behavioral and technological changes derived from green IT initiatives and unveiling possible factors associated with the adoption process, this paper provides an opportunity for academics to conduct applied research based on the issues discussed.

Practical implications

The paper can be an extremely useful and practical source for top‐level managers, particularly IT managers, to bring greener technologies and more environmentally responsible strategies and practices to their organizations.

Originality/value

The paper contends that the green IT adoption process is an ensemble of four phases: plan, design, implement, and measure the performance of the process. This paper serves as a guide and offers practical measures in terms of understanding how green IT initiatives could be more effectively and efficiently adopted by organizations.

Details

International Journal of Accounting & Information Management, vol. 20 no. 1
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 19 October 2012

Robert Greenberg, Wei Li and Bernard Wong‐On‐Wing

The purpose of this study is to examine whether the three principles in the SysTrust® service converge on a single construct to measure potential users' trust in the…

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2371

Abstract

Purpose

The purpose of this study is to examine whether the three principles in the SysTrust® service converge on a single construct to measure potential users' trust in the reliability of a system, and whether trust in the reliability of a system, as defined by the three SysTrust principles, affects potential users' intent to use the system.

Design/methodology/approach

In this study, the authors provide potential users with hands‐on experience with the online accounting system offered by Oracle Small Business Suites®. The authors subsequently assess their perception of the extent to which the system meets the three SysTrust principles, and their intent to use the system.

Findings

The results show that potential users' perceptions of the three SysTrust principles converge on one factor, suggesting that they are indicative of the trust in system reliability as proposed by the AICPA and CICA. Moreover, the study shows that trust in system reliability, as defined by the three SysTrust principles, influences potential users' intent to adopt an online system.

Originality/value

This study is the only one to provide evidence that the SysTrust principles provide a valid means to holistically assess system reliability as needed by potential users of a system. This study also extends the Technology Acceptance Model (TAM) by including two unique trust components in the examination of online behaviors. The extended TAM shows that potential users' trust in system reliability and their trust in the internet interactively influence the intentions of these users to adopt online systems.

Details

International Journal of Accounting & Information Management, vol. 20 no. 4
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 19 October 2012

Richard G. Brody, William B. Brizzee and Lewis Cano

One of the key components to fraud prevention is strong internal controls. However, the greatest threat to an organization's information security is the manipulation of…

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2159

Abstract

Purpose

One of the key components to fraud prevention is strong internal controls. However, the greatest threat to an organization's information security is the manipulation of employees who are too often the victims of ploys and techniques used by slick con men known as social engineers. The purpose of this paper is to help prevent future incidents by increasing the awareness of social engineering attacks.

Design/methodology/approach

A review of the more common social engineering techniques is provided. Emphasis is placed on the fact that it is very easy for someone to become a victim of a social engineer.

Findings

While many organizations recognize the importance and value of having strong internal controls, many fail to recognize the dangers associated with social engineering attacks.

Practical implications

Individuals and organizations remain vulnerable to social engineering attacks. The focus on internal controls is simply not enough and is not likely to prevent these attacks. Raising awareness is a good first step to addressing this significant and potentially dangerous problem.

Originality/value

This paper provides a concise summary of the most common social engineering techniques. It provides additional evidence that individuals need to better understand their susceptibility to becoming a victim of a social engineer as victims may expose their organizations to very significant harm.

Details

International Journal of Accounting & Information Management, vol. 20 no. 4
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 19 October 2012

Peter A. Chew and David G. Robinson

The purpose of the present paper is to investigate how methods from statistics, natural language processing, information theory, and other scientific fields can be brought…

Abstract

Purpose

The purpose of the present paper is to investigate how methods from statistics, natural language processing, information theory, and other scientific fields can be brought to bear on account reconciliation. Practically, the goal is to reduce the number of labor hours it takes to complete a task which is widespread in various subfields of accounting including fraud investigation.

Design/methodology/approach

In this paper, the authors explore novel applications of data mining techniques from natural language processing and statistics to a particular account reconciliation problem. The authors are careful to avoid ad hoc heuristics and instead work with techniques that are theoretically justifiable; this means the techniques should be extensible (subject to appropriate modifications) to problem variants other than those that are explicitly considered here. The authors evaluate their techniques based on precision and recall – standard measures from the field of information retrieval.

Findings

The paper finds that with careful tuning, it is possible to achieve near 100 percent precision (suggesting that the technique is highly accurate compared with an expert human reconciliation clerk) and close to 100 percent recall.

Originality/value

The current approach, unlike many previous approaches, looks to general principles of information theory rather than relying on heuristics which may work for one problem but not another. This approach is therefore highly general, and would apply to virtually any kind of accounting data (including even data where transaction descriptions are in a language other than English).

Details

International Journal of Accounting & Information Management, vol. 20 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

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Article
Publication date: 19 October 2012

Dmitry Khanin and Raj V. Mahto

Companies vary in their attitudes toward regulatory (ethics) risk. The purpose of this study is to assess how regulatory risk‐averse, risk neutral and risk seeking…

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1125

Abstract

Purpose

Companies vary in their attitudes toward regulatory (ethics) risk. The purpose of this study is to assess how regulatory risk‐averse, risk neutral and risk seeking companies employ distinct managerial risk and slack accumulation strategies and differ in their auditor scores and bankruptcy risk.

Design/methodology/approach

The authors test their hypotheses using the GAO‐assembled database of financial restatements that allows contrasting voluntary restaters (firms that restated without being prompted either by external auditors or the SEC) and forced restaters (firms requested to restate by the SEC or external auditors). The paper uses logistic regression for comparing different groups of firms to test the hypotheses.

Findings

The results of the data analysis mostly supported the hypotheses. The findings suggest that a firm's attitude towards regulatory risk is associated with organizational slack (available and potential), risk (managerial and organizational), and auditor's rating.

Research limitations/implications

Some limitations of the study are: use of cross sectional data does not allow testing causal effects, relying on GAO office for categorizing firms in different regulatory category introduces the possibility of bias in analysis, and use of only North American firms in the sample limits the generalizability of the findings.

Practical implications

Firms' attitudes toward regulatory risk and their respective risk and slack management strategies could be used to detect fraud early on before such firms transgress from the realm of legality to borderline legality and illegality.

Originality/value

Some contributions of the study are: it shows that a firm's fraud tendency or regulatory risk behavior is associated with the type of slack accumulated and available in the firm, regulatory risk‐averse companies take less managerial and bankruptcy risks, and earn higher evaluations from auditors, it demonstrates that regulatory risk‐averse companies differ from regulatory risk neutral companies.

Details

International Journal of Accounting & Information Management, vol. 20 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

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